2002 (1) TMI 171 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that repacking a product with additional gas for consumer use does not constitute manufacturing unless there is a new product with a different name and use. The appeal was allowed, and the impugned order was set aside. [Citation: 2002 (1) TMI 171 - CEGAT, Mumbai]